In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: Attn : David A . Ephraim , Esquire
Answer:
David A, PER
Ephraim, PER
Esquire, LOC
O O B-PER I-PER O B-PER O B-LOC
Attn : David A . Ephraim , Esquire